Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 5. Transmittal of Supplemental Assessments to the Auditor

Section 75.40

75.40. Transmittal of supplemental assessment to auditor. When the period for claiming exemption has expired, and any exemptions have been processed, the assessor shall transmit the supplemental assessment to the auditor including the following information:

(a) Name and address, if known, of the assessee.

(b) The parcel number or legal description of the property.

(c) The tax rate area in which the property is located.

(d) The new base year value of the property with the value for the land separated from the value for improvements.

(e) The value of the property on the current roll, or the roll being prepared, or both.

(f) The exemption applicable, if any.

(g) The net supplemental assessment after exemption.

(h) The date of the change of ownership or completion of new construction.

History.—Stats. 1983, Ch. 1102, in effect September 27, 1983, deleted "or filing an application for reduction" after "exemption" in the first sentence, added "actual" before "amount" in subsection (h), and added subsection (i). Stats. 1984, Ch. 946, in effect September 10, 1984, added "supplemental" before "assessment" in subsection (g); deleted former subsection (h), and relettered former subsection (i) as subsection (h).

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